See the IRS news release:
http://tinyurl.com/ir-2013-43
The relief provisions are automatic for taxpayers with an address in Suffolk County.
Relief is available to qualifying taxpayers who live outside Suffolk County, but they must submit a request.
Relief is also available in cases where the tax preparer was affected by the Boston incident, even if the taxpayer was not affected.
BMK
http://tinyurl.com/ir-2013-43
The relief provisions are automatic for taxpayers with an address in Suffolk County.
Relief is available to qualifying taxpayers who live outside Suffolk County, but they must submit a request.
Relief is also available in cases where the tax preparer was affected by the Boston incident, even if the taxpayer was not affected.
BMK